CA Exams: Be “flexible and not rigid” – Supreme Court on the opt-out scheme
New Delhi: CA Exams are to be held between 29 July and 16 August, but the Supreme Court on Monday asked the Institute of Chartered Accountants of India (ICAI) to rework its opt-out option for exams. “The situation due to pandemic is dynamic and not static. So the option of opt-out must be open till the last exam,” the court said.
Be “flexible and not rigid” given the Covid-19 pandemic the three-judge bench led by Justice A.M. Khanwilkar told the ICAI. Bring out a fresh notification that will allow a student to opt-out of the tests at any time, even once the tests start. As per the existing notification, the last date for a student to exercise this option is 30 June. But with the court order, the deadline will stand revised.
This order came about as the bench was hearing a petition filed by the India Wide Parents Association that challenged the opt-out scheme and sought more centers for the CA exam. “There can be a situation where a student opted for a center but that becomes a containment zone. Can the student opt for a last-minute change of center?” asked the bench, while suggesting the ICAI redo its notification. Advocate Alok Alakh Srivastava contested the ICAI’s stand that its notification on the opt-out option would not cause any prejudice to the students. The court fixed 2 July to hear the matter again.
But arguing for the ICAI, Advocate Ramji Srinivasan said that the petitioner’s concern was not relevant as the institute was bound the Chartered Accountants Act. While all were agreed the change of venue is permitted, the court noted that it should be open to the last day of exams. “The change of center should not be frozen but kept open for all (students) till the end. You need to be flexible; you cannot be rigid,” the bench told the counsel. Srinivasan asked for time to seek directions from the respondent ICAI.
The Argument took an interesting turn when the ICAI said its policy allowed a change of center if the center was declared a containment zone or to take the exam in November. The Court said if that is the case, the result should be declared as if the student answered in July. The limited window for opting out of exams was kept to have a sense of certainty as regards the number of students taking the exams, the ICAI explained to the court. As of 27 June, nearly 52,000 students have chosen to opt-out of the exam, the bench was informed. The Court however felt that “any person not appearing for the exam should be treated as an opt-out candidate,” and should be adjusted in the November cycle. Srinivasan argued that such liberty can be extended to a student who genuinely suffers from a Covid-19 related difficulty, making it impossible for them to write the papers in July. “The situation due to pandemic is dynamic and not static. So the option of opt-out must be open till the last exam,” the judges said.
ICAI sought time to issue a fresh notification incorporating the Court’s suggestions and observations.
